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Corrective Action Plans

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Finding 485182 (2023-001)
Significant Deficiency 2023
New Start Youth Facility, Inc.
CA
Management will implement additional procedures when disposing of property and equipment and will perform detailed reviews of the property and equipment inventory listing annually to ensure it is complete and accurate.
Management will implement additional procedures when disposing of property and equipment and will perform detailed reviews of the property and equipment inventory listing annually to ensure it is complete and accurate.
View Audit 317991
Finding 485175 (2023-004)
Material Weakness 2023
Municipality of Corozal
PR
HUD Housing Programs Material Weakness Reporting
Finding 2023-004 Management’s Response: The Director of Federal Programs was instructed to correct this situation. The deadline was set for August 30, 2024.
Finding 2023-004 Management’s Response: The Director of Federal Programs was instructed to correct this situation. The deadline was set for August 30, 2024.
View Audit 317982
Finding 485174 (2023-003)
Material Weakness 2023
Municipality of Corozal
PR
HUD Housing Programs Material Weakness Reporting
Finding 2023-003 Management’s Response: The Director of Federal Programs was instructed to correct this situation. The deadline was set for August 30, 2023.
Finding 2023-003 Management’s Response: The Director of Federal Programs was instructed to correct this situation. The deadline was set for August 30, 2023.
View Audit 317982
Finding 485161 (2023-002)
Material Weakness 2023
Trumbull County
OH
Subrecipient Monitoring Material Weakness Reporting
The County will enhance its internal controls over reporting and review federal guidance for reporting under the Coronavirus State and Local Fiscal Recovery Funds.
The County will enhance its internal controls over reporting and review federal guidance for reporting under the Coronavirus State and Local Fiscal Recovery Funds.
View Audit 317972
Safe Haven Family Shelter, Inc.
TN
Questioned Costs HUD Housing Programs Special Tests & Provisions
Safe Haven concurs with the finding and will adhere to the rent reasonableness requirements of Continuum of Care awards. To ensure compliance with rent reasonableness, management will vouch all rent reasonableness analyses to their respective disbursement request and ensure amounts disbursed do not ...
Safe Haven concurs with the finding and will adhere to the rent reasonableness requirements of Continuum of Care awards. To ensure compliance with rent reasonableness, management will vouch all rent reasonableness analyses to their respective disbursement request and ensure amounts disbursed do not exceed HUD-determined fair market rent rates.
View Audit 317971 Questioned Costs: $1
Finding 485159 (2023-002)
Significant Deficiency 2023
Scott County
MN
Matching / Level of Effort / Earmarking Student Financial Aid Subrecipient Monitoring
Foster Care Title IV-E – Assistance Listing No. 93.658 Recommendation: We recommend the County reviews its procedures for giving timely notice of an individual’s termination or resignation to other departments as well as ensuring departments are reviewing the information provided to granting agenci...
Foster Care Title IV-E – Assistance Listing No. 93.658 Recommendation: We recommend the County reviews its procedures for giving timely notice of an individual’s termination or resignation to other departments as well as ensuring departments are reviewing the information provided to granting agencies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will incorporate procedures and controls to ensure timely notice is given to other departments of an individual’s termination and the information provided to granting agencies is reviewed. Name of the contact person responsible for corrective action: Steven Jones (Budget Analyst) Planned completion date for corrective action plan: December 31, 2024.
View Audit 317969
Finding 485158 (2023-001)
Significant Deficiency 2023
Scott County
MN
Matching / Level of Effort / Earmarking Student Financial Aid Subrecipient Monitoring
Foster Care Title IV-E – Assistance Listing No. 93.658 Recommendation: We recommend the County reviews its procedures to ensure all casefile reviews are documented and all issues in the casefiles are followed up on and remedied properly. Explanation of disagreement with audit finding: There is no ...
Foster Care Title IV-E – Assistance Listing No. 93.658 Recommendation: We recommend the County reviews its procedures to ensure all casefile reviews are documented and all issues in the casefiles are followed up on and remedied properly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will incorporate procedures and controls to ensure all casefile reviews are documented and all issues in the casefiles are followed up on and remedied properly. Name of the contact person responsible for corrective action: Steven Jones (Budget Analyst) Planned completion date for corrective action plan: December 31, 2024.
View Audit 317969
Finding 485151 (2023-004)
Significant Deficiency 2023
Iron County, Wisconsin
WI
Significant Deficiency Internal Control / Segregation of Duties
Child Support Services – Assistance Listing No. 93.563 Recommendation: CLA recommends the County review its internal controls and implement a procedure to ensure all timecards are approved prior to processing of payroll and the County consider implementing an overall review of the payroll register p...
Child Support Services – Assistance Listing No. 93.563 Recommendation: CLA recommends the County review its internal controls and implement a procedure to ensure all timecards are approved prior to processing of payroll and the County consider implementing an overall review of the payroll register prior to payment of checks. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Iron County will implement a procedure to ensure all time cards are approved prior to processing of payroll and the County consider implementing an overall review of the payroll register prior to payment of checks. Name of the contact person responsible for corrective action: Christan Brandt, County Clerk Planned completion date for corrective action plan: December 31, 2024
View Audit 317961
Finding 485147 (2023-003)
Significant Deficiency 2023
Iron County, Wisconsin
WI
Procurement, Suspension & Debarment Significant Deficiency § 200.320
Coronavirus Relief Funds – Assistance Listing No. 21.027 Recommendation: CLA recommends the County review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Explanation of disagreement with audit finding: There is no disagreem...
Coronavirus Relief Funds – Assistance Listing No. 21.027 Recommendation: CLA recommends the County review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Iron County will review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Name of the contact person responsible for corrective action: Christan Brandt, County Clerk Planned completion date for corrective action plan: December 31, 2024
View Audit 317961
Finding 485146 (2023-002)
Material Weakness 2023
Morgan County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
FINDING 2023-002 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds – Procurement and Suspension and Debarment. Summary of Finding: The County did not have any procedure or control in place to verify that applicable vendors were not suspended or debarred from participation in federal...
FINDING 2023-002 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds – Procurement and Suspension and Debarment. Summary of Finding: The County did not have any procedure or control in place to verify that applicable vendors were not suspended or debarred from participation in federal programs prior to entering into a covered transaction. Contact Person Responsible for Corrective Action: Linda Pruitt, County Auditor Contact Phone Number and Email Address: 765-342-1001, lpruitt@morgancounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The County will now require vendors entering into subawards and covered transactions with federal award funds to file a Suspension and Debarment Certification with the County prior to the execution of contract and at the beginning of each subsequent year, prior to the 1st payment of the year. Anticipated Completion Date: Immediate
View Audit 317960
Finding 485145 (2023-001)
Material Weakness 2023
Morgan County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING 2023-001 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds – Activities Allowed or Unallowed and Allowable Costs/Cost Principles Summary of Finding: For 3 or 22 expenditures tested, a County Commissioner did not sign the claim. The claims not signed by a County Commissioner ...
FINDING 2023-001 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds – Activities Allowed or Unallowed and Allowable Costs/Cost Principles Summary of Finding: For 3 or 22 expenditures tested, a County Commissioner did not sign the claim. The claims not signed by a County Commissioner were in June (1) and December (2) Contact Person Responsible for Corrective Action: Linda Pruitt, County Auditor Contact Phone Number and Email Address: 765-342-1001, lpruitt@morgancounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Morgan County Commissioners adopted Ordinance No. 2023-10 which establishes internal control procedures related to the expenditure of ARPA funds. This ordinance requires all claims for disbursement of ARPA funds must be signed by a Commissioner. This ordinance took effect upon passage on April 17, 2023. Auditor and Commissioner’s staff have been reminded of this requirement. Anticipated Completion Date: Immediate
View Audit 317960
Finding 485141 (2023-002)
Significant Deficiency 2023
Center for Family Services, Inc.
PA
Eligibility
Center for Family Services acknowledges that its files lacked consistent documentation. Procedures have been revised to address this issue going forward. Recommendation: The Organization should continue to be vigilant in adhering to documentation requirements, even during inactive program periods, t...
Center for Family Services acknowledges that its files lacked consistent documentation. Procedures have been revised to address this issue going forward. Recommendation: The Organization should continue to be vigilant in adhering to documentation requirements, even during inactive program periods, to maintain compliance standards. Response: The Center for Family Services has reviewed and revised its procedures to ensure future adherence to documentation standards.
View Audit 317954
Finding 485140 (2023-001)
Material Weakness 2023
Jennings American Legion Hospital, Inc.
LA
Reporting
Position(s) of Agency Personnel taking correction action: Board Chairman
Position(s) of Agency Personnel taking correction action: Board Chairman
View Audit 317951
Finding 485140 (2023-001)
Material Weakness 2023
Jennings American Legion Hospital, Inc.
LA
Reporting
Corrective Action: Management implemented a policy for reporting of Provider Relief Fund and American Rescue Plan Rural Distribution funds. The policy includes procedures for monitoring changes in guidance published by HHS/HRSA and an independent review of data elements required for reporting befo...
Corrective Action: Management implemented a policy for reporting of Provider Relief Fund and American Rescue Plan Rural Distribution funds. The policy includes procedures for monitoring changes in guidance published by HHS/HRSA and an independent review of data elements required for reporting before submission. A copy of the policy and recalculation of lost revenue have been provided to HRSA, as requested in response to prior period audit. Management will continue to work with HRSA to determine the most appropriate manner to correct the reporting errors.
View Audit 317951
Kilgore Complex, Inc. 064-Hd052
LA
Management agrees with the finding. Management has implemented a preventative maintenance plan.
Management agrees with the finding. Management has implemented a preventative maintenance plan.
View Audit 317947
Garrett Road Apartments, Inc. 064-Hd070
LA
Management agrees with the finding. The replacement reserve deficiency will be funded. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
Management agrees with the finding. The replacement reserve deficiency will be funded. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
View Audit 317946
Finding 485133 (2023-003)
Material Weakness 2023
Boys and Girls Clubs of Greater Houston, Inc. and Controlled Org
TX
Allowable Costs / Cost Principles
Finding #2023-003 – Material Weakness and Material Noncompliance. Applicable federal program: U. S. Department of Education, COVID-19 – Education Stabilization Fund, Assistance Listing #84.425U, Passed through Texas Education Agency, Contract period: 01/31/22 – 05/31/24, Contract number: 21528058...
Finding #2023-003 – Material Weakness and Material Noncompliance. Applicable federal program: U. S. Department of Education, COVID-19 – Education Stabilization Fund, Assistance Listing #84.425U, Passed through Texas Education Agency, Contract period: 01/31/22 – 05/31/24, Contract number: 215280587110020. Passed through Lamar Consolidated Independent School District, Contract period: 09/01/22 – 06/30/24, Contract number: None. Passed through Wharton Independent School District, Contract period: 01/01/22 – 06/30/24, Contract number: None. Condition and context: In a sample of 30 payroll transactions, 7 did not have timesheets to support the allocation of salary costs charged to the major program; however, 1 of the 7 was charged 100% to the award. Further investigation revealed that Boys and Girls Clubs did not require time and effort reporting for program management personnel whose time charged to the awards totaled approximately $245,000. Recommendation: Strengthen controls to require time and effort reporting of actual time incurred for all salaries and wages charged to federal programs. Planned corrective action: Boys and Girls Clubs shall implement tighter controls related to accurately documenting time and effort allocations to grants by: (A) The Vice President of Finance and Business Operations shall implement a Bi-Weekly Activity Report for administrative salaried personnel on a timeline that aligns with the payroll period cycle. Administrative personnel will be trained on the use of the Bi-Weekly Activity Reports. The Bi-Weekly Activity Report shall be filled out by the employee detailing their activity for the period and shall be signed by their immediate Supervisor and then provided back to the Finance Department. Time and Effort reporting for Club Staff will continue to be documented using the bi-weekly timesheets produced from the Payroll system. Responsible officer: Jonathan Sturgis, Vice President Finance and Business Operations. Estimated completion date: June 30, 2024.
View Audit 317936
Finding 485132 (2023-002)
Material Weakness 2023
Boys and Girls Clubs of Greater Houston, Inc. and Controlled Org
TX
Allowable Costs / Cost Principles Material Weakness
Finding #2023-002 – Material Weakness. Applicable federal program: U. S. Department of Education, COVID-19 – Education Stabilization Fund, Assistance Listing #84.425U, Passed through Texas Education Agency, Contract period: 01/31/22 – 05/31/24, Contract number: 215280587110020. Passed through La...
Finding #2023-002 – Material Weakness. Applicable federal program: U. S. Department of Education, COVID-19 – Education Stabilization Fund, Assistance Listing #84.425U, Passed through Texas Education Agency, Contract period: 01/31/22 – 05/31/24, Contract number: 215280587110020. Passed through Lamar Consolidated Independent School District, Contract period: 09/01/22 – 06/30/24, Contract number: None. Passed through Wharton Independent School District, Contract period: 01/01/22 – 06/30/24, Contract number: None. Condition and context: Same as finding #2023-001. Recommendation: Same as finding #2023-001. Planned corrective action: See finding #2023-001. Responsible officer: Jonathan Sturgis, Vice President Finance and Business Operations. Estimated completion date: June 30, 2024.
View Audit 317936
Finding 485131 (2023-002)
Significant Deficiency 2023
Solid Ground
MN
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Recommendation: We recommend that Solid Ground design and implement a monthly review and/or reconciliation of the rent subsidies recorded by the Property Management Company to ensure that they are complete and accurate. Planned Action: Management agrees with the finding. Beginning in June 2024, mana...
Recommendation: We recommend that Solid Ground design and implement a monthly review and/or reconciliation of the rent subsidies recorded by the Property Management Company to ensure that they are complete and accurate. Planned Action: Management agrees with the finding. Beginning in June 2024, management has contracted with a third party to assist in developing a process to review and reconcile the rent subsidies provided by the property management company.
View Audit 317932
Goodwill Industries of the Valleys, INC and Affiliates
VA
Cash Management Eligibility Internal Control / Segregation of Duties
Audit Period: December 31, 2023 2023-001 Missing voucher documentation, U.S. Department of Labor Criteria: Internal controls over Federal awards must be designed and implemented to provide reasonable assurance of compliance with applicable Federal statutes, regulations, and the terms and conditions ...
Audit Period: December 31, 2023 2023-001 Missing voucher documentation, U.S. Department of Labor Criteria: Internal controls over Federal awards must be designed and implemented to provide reasonable assurance of compliance with applicable Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During our testing, we noted one instance, in a sample of 68 expenditures tested, in which supporting documentation could not be provided. Action Taken: Finance staff reviewed internal controls and the overall process with team members responsible for providing supporting documentation for all expenditures as well as those who receive and review documentation prior to processing expenses for reimbursement. In addition to this training, additional review for all supporting documents has been added prior to billing for expenses. Responsible Party: Accountant responsible for billing expenditures Point of Contact: Stephanie Smoot – VP of Finance – ssmoot@goodwillvalleys.com. Expected date of correction: End of May 2024 once made aware of missing documentation.
View Audit 317924
Town of Billerica
MA
Reporting Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The Town of Billerica, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The finding from the June 30, 2023, sche...
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The Town of Billerica, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The finding from the June 30, 2023, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS – FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF TREASURY COVID-19 Coronavirus State and Local Fiscal Recovery Fund Federal Assistance Listing Number 21.027 2023-002: Reporting to Federal Government Compliance Requirement: Reporting Type of Finding: Compliance and Internal Control over Compliance – Other Matter Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the U.S. Treasury. The Town is required to submit “Project and Expenditure” reports to the U.S. Treasury quarterly, which include, among other data, total expenditures incurred through the reporting period. Condition: The quarterly report submitted by the Town for the period April to June 2023 did not reconcile with actual expenditures charged to the general ledger. Questioned Costs: None reported. Context: The Town filed the quarterly report timely, but did not report all expenditures that had been incurred through the end of the reporting period. Effect: The expenditures reported were understated by approximately $572,000. Cause: The Town generated an expenditure report from the general ledger system to assist in preparing the reporting submission; however, the report was not generated with the proper parameters to include all expenditures. Recommendation: The Town should implement procedures to ensure that all expenditures incurred in a given reporting period are included on the applicable project and expenditure report. The Town should also ensure that the omitted expenditures are included in the next reporting submission. Views of Responsible Officials and Planned Corrective Actions: Management was aware of the reporting inaccuracy, which was the result of a clerical error in generating reports. The error will be corrected on the subsequent report submitted in fiscal 2024. If the Oversight Agency has requests regarding this plan, please call Paul Watson, Town Accountant, at 978-671-0923. Sincerely yours, Paul Watson Town Accountant
View Audit 317918
Finding 485124 (2023-002)
Material Weakness 2023
Housing Authority of the Town of Morristown
NJ
Questioned Costs HUD Housing Programs Material Weakness
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor, and will implement internal control procedures that will ensure compliance with the Uniform Guidance. Allison Durham, Executive Director, is responsible for implementing this correc...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor, and will implement internal control procedures that will ensure compliance with the Uniform Guidance. Allison Durham, Executive Director, is responsible for implementing this corrective action by September 30, 2024.
View Audit 317907 Questioned Costs: $1
Finding 485123 (2023-001)
Significant Deficiency 2023
Hand in Hand/mano En Mano
ME
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties
The organization should start their audit process earlier so that it can submit its single audit reporting package to the federal audit clearinghouse no later than 9 months after fiscal year-end. The organization has new auditors in the current year and expects to submit the single audit reporting p...
The organization should start their audit process earlier so that it can submit its single audit reporting package to the federal audit clearinghouse no later than 9 months after fiscal year-end. The organization has new auditors in the current year and expects to submit the single audit reporting package no later than 9 months after fiscal year-end.
View Audit 317906
Finding 485121 (2023-001)
Significant Deficiency 2023
Johnnie B. Moore Towers Ii, Inc.
GA
HUD Housing Programs
Monthly deposits to the replacement reserves are required in the amount of $3,844. During the year ended December 31, 2023, the required reserve deposits were not made. HUD increased the replacement reserve requirement in December 2022, the Project did not make the change until September 2023. The ...
Monthly deposits to the replacement reserves are required in the amount of $3,844. During the year ended December 31, 2023, the required reserve deposits were not made. HUD increased the replacement reserve requirement in December 2022, the Project did not make the change until September 2023. The effect is noncompliance with the Regulatory Agreement. Management has updated the deposit amounts as of September 2023 and will make an additional deposits for the underfunding that occured Decemeber 2022 through August 2023.
View Audit 317905
Finding 485119 (2023-004)
Significant Deficiency 2023
Irl Council
FL
Subrecipient Monitoring § 200.303 § 200.331 § 200.332
2023-004 SUBRECIPIENT MONITORING Recommendations: The Council should review existing subrecipient agreements and amend any contracts that may be missing the required Uniform Guidance language. Management should ensure that future contracts use the template appropriate for the funding source (Federal...
2023-004 SUBRECIPIENT MONITORING Recommendations: The Council should review existing subrecipient agreements and amend any contracts that may be missing the required Uniform Guidance language. Management should ensure that future contracts use the template appropriate for the funding source (Federal, state or non-grant funded). To ensure compliance with the requirements for subrecipient monitoring, the Council should establish processes to (1) review and reports required by the subrecipient contract; (2) document the Council’s follow-up on action taken by the subrecipient on any deficiencies detected through audits, on-site reviews or other means; and (3) issue a management decision for audit findings pertaining to the Federal award provided to the subrecipient. Management’s Response: The timing of the federal award received from the EPA and the allocation of funds to certain projects approved in the workplan, resulted in several projects that had been completed and were originally funded through other revenue sources such as state license plate funds. The award time frame positioned these projects to be considered allowable pre-award expenses, however due to the timing of completion and award issuance, the agreements could not be amended to add the required federal subrecipient Uniform Guidance Language. The IRL Council will establish the following controls and implement actions to ensure subrecipient compliance: • Review all projects and activities currently allocated and funded by federal sources to insure the Uniform Guidance Language is in place with their respective agreements. For any agreement still in force, language will be amended immediately. For any agreement completed, the subrecipient shall be notified of the source of funds including the federal award identifier and amount of funding pertaining to that agreement to allow for subrecipient audit compliance. • All future subrecipient agreements funded by federal sources will not be executed until the respective federal award is in place and the Uniform Guidance Language is included. • All future and amended federally funded agreements will include language requesting audit reports and any finding with respect to the expenditure of federal funds. • The IRL Council will issue a written decision for audit findings pertaining to the Federal award provided to the subrecipient. Responsible Party: Daniel Kolodny, Chief Operating Officer Anticipated Completion Date: December 31, 2024.
View Audit 317904
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